METHODICAL APPROACH TO THE QUANTIFICATION OF ENTERPRISE FINANCIAL SECURITY LEVEL

Abstract

The method of evaluation of the level of an enterprise financial security as a priority criterion of its economic activity is proposed in the article. It is established that the calculation of indices for evaluation the financial security of a company is mainly based on the financial statements. According to these financial documents, one or another factor is determined, from the ratio of which the indices of an enterprise financial condition are formed as the information basis for the quantification of the level of its financial security It is proved that in the process of quantitative evaluation of an enterprise financial security level, it is necessary to use the methods of big data analysis. It is proposed to use the Monte Carlo simulation method as the most adaptive to such problems and common among the methods of quantitative estimation of economic processes, the model of which is based on the generation of values consisting of random variables, over which a series of experiments are conducted in order to detect the influence of the initial data on the dependent variables. It is substantiated that the use of the Monte Carlo method allows not only to determine the probability of a future level of an enterprise financial security, but also to obtain the assessment of the deviation risk of certain indices of the financial condition from the established limits of normative values and to identify possible threats to the financial security of an enterprise. It is proved that the analysis of the results of quantitative evaluation of an enterprise financial security level is the basis for making sound management decisions on optimization its financial risks and achievement the financial stability of an enterprise